{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-344",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-344.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/1/paragraph/344",
  "kind": "paragraph",
  "number": "344",
  "heading": null,
  "text": "(1) Amend section 220 (allocation of expenditure to a chargeable period) as follows.\n(2) In subsection (A1)—\n(a) in paragraph (a) for “ICTA” substitute “ CTA ”, and\n(b) in paragraph (b)—\n(i) for “ICTA” (after “that”) substitute “ CTA ”, and\n(ii) for “an ICTA” substitute “ a CTA ”.\n(3) In subsection (5)—\n(a) for “An ICTA” substitute “ A CTA ”, and\n(b) for “ICTA” (after “the”) substitute “ CTA ”.\n(4) In subsection (6)—\n(a) for “An “ICTA” substitute “ A “CTA” , and\n(b) for “section 832(1) of ICTA” substitute “ section 1119 of CTA 2010 ”.\n(5) In subsection (10) for “Schedule 18 to ICTA” substitute “ Chapter 6 of Part 5 of CTA 2010 ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/344",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}